Anthony Eppert

Anthony Eppert

Winstead PC

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What Employer Shared Responsibility Does Not Say

So much energy has been spent on what the final regulations on the employer shared responsibility tax and the related final reporting regulations (the “ESRR”), that some of the most significant considerations have been missed...more

9/18/2014 - Benefit Plan Sponsors Employer Liability Issues Full-Time Employees Health Insurance IRC IRS Medicare Same-Sex Marriage Shared Responsibility Rule

The First Pieces of Health Reform's Pay or Play Penalty Puzzle

Early this week the Internal Revenue Service and Department of Treasury (the “IRS”) issued the first piece of the Affordable Care Act (“ACA”) penalty imposition jigsaw puzzle. It then followed up with 46 FAQs on the same...more

2/21/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare IRS Pay or Play Shared Responsibility Rule

Another Benefits Grab Bag of Guidance and Reminders – Health and Retirement Plans

Preventive Care Expansion for Calendar Plan Year 2015 for Non-Grandfathered or Non-Exempt Plans - The preventive care coverage requirements were updated in September 2013 to include a requirement that there must be...more

1/24/2014 - Employee Benefits Expatriates Healthcare Preventive Health Care Qualified Health Plans Retirement Plan Wellness Programs

Year-End Health and Retirement Plan Guidance Grab Bag

Following Hawaii’s enactment of legislation recognizing same-sex marriage as of and after December 2, 2013 a number of additional pieces of guidance were also issued. Internal Revenue Service’s Frequently Asked Questions...more

12/26/2013 - Affordable Care Act Anti-Kickback Statute Cafeteria Plans Employer Group Health Plans ERISA FICA Taxes Flexible Spending Accounts FSA HSA IRS Medicare Taxes PBGC Retirement Plan Roth Conversions Same-Sex Marriage Year-End Planning Year-End Tax Planning

Beneficiary Designations and Spouse Definitions Need to be Updated - 16th State Approves Same Sex Marriage While 3rd Circuit...

Yesterday Hawaii adopted the Hawaii Marriage Equity Act of 2013 recognizing same sex marriages as of December 2, 2013 and permitting persons in civil unions in Hawaii to apply to be married without first requiring dissolution...more

12/4/2013 - Beneficiaries Civil Unions COBRA Employee Benefits Marriage Marriage Equality Same-Sex Marriage Tax Benefits

Expanded Final Mental Health Parity and Addiction Equity Act Regulations Require Plan Sponsor Consideration Early in 2014 for 2015...

The final Mental Health Parity and Addiction Equity Act regulations (“MHPAEA Regs”) were released late last week and apply to the first plan year beginning on or after July 1, 2014 (for calendar year plans on January 1,...more

11/15/2013 - Healthcare Mental Health Parity Rule MHPAEA

Should a Company Consider Stock-Price Forfeitures of Stock Options?

The purpose of this post is to consider whether implementation of a stock-price forfeiture within a stock option award agreement could be used to increase the life expectancy of the equity plan's share reserve....more

1/24/2013 - Corporate Governance Stock Options Stock-Price Forfeiture

Benefits of the Inducement Grant

The purpose of this post is to remind issuers that inducement grants do not require shareholder approval, so if they are used correctly, they can help to increase the life expectancy of the equity plan's share reserve....more

1/11/2013 - Equity Plans Executive Compensation Inducement Grants Nasdaq NYSE Officers Registration Shareholders

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